*** CHANGE IN 2026 *** (SEE 5998-S.SL) ***
(1) All taxes, interest, and penalties collected under this chapter shall be distributed as follows:
(a) The first $500,000,000 collected each fiscal year shall be deposited into the education legacy trust account created in RCW 83.100.230; and
(b) Any remainder collected each fiscal year shall be deposited into the common school construction account [fund].
(2) The amounts specified under subsection (1)(a) of this section shall be adjusted annually as provided under RCW 82.87.150.